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Muttaqien
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ANALISIS PERKEMBANGAN KREDIT USAHA RAKYAT DI KECAMATAN DEWANTARA SEBELUM DAN PADA MASA PANDEMI COVID-19 Maisyuri; Muttaqien; keumala, cut muftia; Rizal, Syamsul
JAKTABANGUN: Jurnal Akuntansi & Pembangunan Vol. 8 No. 1 (2022): JAKTABANGUN: Jurnal Akuntansi dan Pembangunan
Publisher : Sekolah Tinggi Ilmu Ekonomi Lhokseumawe

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56857/jtb.v8i1.3

Abstract

This study aims to analyze the development of People's Business Credit in Dewantara District before the Covid-19 pandemic and during the Covid-19 pandemic, and analyze the comparison of the development of People's Business Credit in Dewantara District before the Covid-19 pandemic with the development of People's Business Credit during the pandemic. Covid-19. Secondary data on the development of People's Business Credit in Dewantara District before and during the Covid-19 pandemic in the form of data on the number of distribution of People's Business Credit and data on the number of recipients of People's Business Credit in 2019 and 2020. The results show that: Development of People's Business Credit in the District Dewantara before the Covid-19 pandemic tended to be stable in terms of KUR recipients and KUR distribution with the development of People's Business Credit in Dewantara District during the Covid-19 pandemic, but the development of People's Business Credit in Dewantara District before the Covid-19 pandemic was better than during the pandemic Covid-19, where the development of People's Business Credit in the Dewantara District before the Covid-19 pandemic with the Covid-19 pandemic, there was no significant difference
ANALISIS PENGARUH DIMENSI GOOD CORPORATE GOVERNANCE DAN LEVERAGE TERHADAP MANAJEMEN LABA PADA PERUSAHAAN PERBANKAN YANG TERDAFTAR DI BURSA EFEK INDONESIA Muttaqien; M Raudhatunnur; muhammad lutfi
JAKTABANGUN: Jurnal Akuntansi & Pembangunan Vol. 8 No. 2 (2022): JAKTABANGUN: Jurnal Akuntansi dan Pembangunan
Publisher : Sekolah Tinggi Ilmu Ekonomi Lhokseumawe

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (223.102 KB) | DOI: 10.56857/jtb.v8i2.11

Abstract

Tujuan penelitian ini adalah untuk melakukan pengujian pengaruh good corporate governance dan leverage terhadap manajemen laba. Objek penelitian ini adalah perusahaan perbankan yang terdaftar di Bursa Efek Indonesia periode tahun 2018-2020. Sampel dalam penelitian ini adalah perusahaan perbankan yang terdaftar di Bursa Efek Indonesia periode tahun 2018-2020. Dari Hasil penelitian menunjukkan bahwa good corporate governance yang diproksika oleh Kepemilikan Institusional, Board Size, Komite Audit, Proporsi Dewan Komisaris Independen dan Leverage secara bersama-sama tidak berpengaruh secara signifikan terhadap Manajemen Laba. Secara parsial kepemilikan institusional berpengaruh secara signifikan terhadap Manajemen Laba, namun Board Size, Komite Audit, Proporsi Dewan Komisaris Independen dan Leverage secara parsial tidak berpengaruh secara signifikan terhadap Manajemen Laba.  
FISIENSI PRODUKSI KELAPA SAWIT DI PROVINSI ACEH Maisyarah, Siti; Muttaqien; Maisyuri; Putri Juliana
JAKTABANGUN: Jurnal Akuntansi & Pembangunan Vol. 8 No. 2 (2022): JAKTABANGUN: Jurnal Akuntansi dan Pembangunan
Publisher : Sekolah Tinggi Ilmu Ekonomi Lhokseumawe

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56857/jtb.v8i2.14

Abstract

 Perkebunan memiliki peran strategis dalam pembangunan perekonomian nasional saat ini sebagaimana yang dituangkan dalam Undang-undang nomor 18 tahun 2004 yaitu untuk meningkatkan pendapatan masyarakat, meningkatkan penerimaan dan devisa negara, menyediakan lapangan kerja, meningkatkan produktivitas, nilai tambah, dan daya saing, memenuhi kebutuhan konsumsi dan bahan baku industri dalam negeri, dan mengoptimalkan pengelolaan sumber daya alam secara berkelanjutan. Perkebunan kelapa sawit tidak hanya diusahakan oleh perusahaan Negara dan swasta tetapi juga banyak diusahakan oleh masyarakat luas.  Oleh karena  itu,  pemerintah  memberikan  dukungan  yang  lebih  besar terhadap perkebunan dengan kebijakan revitalisasi perkebunan, yaitu perluasan, peremajaan, dan rehabilitasi tanaman yang didukung oleh kredit investasi dan subsidi bunga dengan melibatkan perusahaan perkebunan sebagai mitra atau langsung kelompok tani/koperasi pekebun sebagai pelaksana. Penelitian ini bertujuan untuk   mengetahui dan Menganalisis efisiensi produksi petani kelapa sawit yang berkelanjutan di Provinsi Aceh. Penelitian ini dilakukan di seluruh kebun kelapa sawit yang Provinsi Aceh dengan jumlah 19 provinsi yang akan menjadi sampel. Data yang digunakan dalam penelitian ini adalah data kuantitatif, jenis data yang berupa data sekunder. Metode Analisis Data yang digunakan dalam penelitian ini ialah Data Envelopment Analysis (DEA), Hasil yang diperoleh dalam penelitian ini adalah: Berdasarkan data dan hasil analisis yang telah dilakukan, maka dari 19 Kabupaten di Provinsi Aceh yang memiliki kebun kelapa sawit, dengan jumlah produksi sebesar 1.669.837 ton dan luas lahan seluas 941.007 hektar (ha). Pada tahun 2017, terdapat 5 Provinsi yang mencapai standar efesien yaitu berada di Provinsi Pidie, Aceh Utara, Nagan Raya, Aceh Singkil, dan Bener Meriah. Pada tahun 2018, provinsi yang mencapai Efesien bertambah menjadi 6 provinsi, Pidie, Aceh Utara, Langsa, Nagan Raya, Aceh  Singkil,  dan  Subulussalam.  Pada  tahun  2019,  provinsi  yang  mencapai Efesien masih 6 provinsi, tetapi terjadi pergantian provinsi yang mencapai Efesien yaitu Pidie, Aceh Utara, Langsa, Aceh Tenggara, Nagan Raya, dan Aceh Singkil. Pada tahun 2020, provinsi yang mampu bertahan hingga bertahun-tahun mencapai Efesien 6 provinsi, tetapi masih mengalami pergantian provinsi yang mencapai titik Efesien tersebut yaitu Pidie, Aceh Tenggara, Aceh Jaya, Nagan Raya, Aceh Singkil dan Benenr Meriah. Provinsi tersebut dipengaruhi oleh luas lahan, tenaga kerja serta pengaruh faktor-faktor kelapa sawit yang berdampak pada produksi kelapa sawit tersebut
PENGARUH MODAL, LUAS LAHAN DAN TENAGA KERJA TERHADAP PENDAPATAN PETANI KELAPA SAWIT (Studi Kasus di Desa Blang Talon Kecamatan Kuta Makmur) Maisyuri; Muttaqien; Boby Loser Krisnanda
JAKTABANGUN: Jurnal Akuntansi & Pembangunan Vol. 9 No. 1 (2023): JAKTABANGUN: Jurnal Akuntansi dan Pembangunan
Publisher : Sekolah Tinggi Ilmu Ekonomi Lhokseumawe

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (326.666 KB) | DOI: 10.56857/jtb.v9i1.16

Abstract

Profit yang maksimal dalam kegiatan produksi petani sangatlah berpengaruh untuk meningkatkan kesejahteraan petani, hal ini dapat dicapai dengan melakukan pemilihan penggunaan faktor produksi secara benar, penggabungan faktor produksi secara ideal dan juga secara efisien. Peningkatan produksi petani dengan upaya penggunaan input di optimalkan bisa dilakukan dengan kiat melaksanakan efisiensi dalam penggunaan faktor produksi seperti modal, luas lahan dan tenaga kerja atau petani. Penelitian ini bertujuan untuk menguji pengaruh modal, luas lahan dan tenaga kerja terhadap pendapatan petani kelapa sawit di Desa Blang Talon Kecamatan Kuta Makmur. Data yang digunakan dalam penelitian ini adalah data primer sebanyak 34 sampel dengan teknik purposive sampling. Metode yang digunakan untuk menganalisis antara variabel independen dengan variabel dependen adalah metode regresi linier berganda dan uji asumsi klasik. Hasil penelitian secara parsial modal berpengaruh signifikan terhadap pendapatan petani kelapa sawit, variabel luas lahan berpengaruh signifikan terhadap pendapatan petani kelapa sawit dan variabel tenaga kerja berpengaruh signifikan terhadap pendapatan petani kelapa sawit di Desa Blang Talon Kecamatan Kuta Makmur. Secara simultan menunjukkan bahwa modal, luas lahan dan tenaga kerja secara simultan berpengaruh signifikan terhadap pendapatan petani kelapa sawit di Desa Blang Talon Kecamatan Kuta Makmur.
ruh Nilai Tukar Jumlah Uang Beredar dan Kegiatan Ekspor Terhadap Inflasi di Indonesia Tahun 2017-2022 Muttaqien; Dahliana; neni triana
JAKTABANGUN: Jurnal Akuntansi & Pembangunan Vol. 9 No. 2 (2023): JAKTABANGUN: Jurnal Akuntansi dan Pembangunan
Publisher : Sekolah Tinggi Ilmu Ekonomi Lhokseumawe

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (545.369 KB) | DOI: 10.56857/jtb.v9i2.31

Abstract

Pertumbuhan dan kestabilan perekonomian dapat dikatakan merupakan permasalahan di banyak negara di dunia, termasuk Indonesia. tingkat aktivitas ekonomi termasuk tingkat investasi, konsumsi, dan produksi, dapat mempengaruhi jumlah uang beredar. Ketika perekonomian tumbuh dan aktivitas ekonomi meningkat, permintaan akan uang biasanya meningkat. Dalam penelitian ini yang menjadi objek adalah Nilai Uang Tukar, Jumlah Uang Beredar, dan Ekspor, adapun lokasi penelitian di Indonesia. Sumber data dalam penelitian ini diperoleh dari Bank Indonesia dan Lembaga terkait lainya. Dengan kurun waktu penelitian adalah dari tahun 2017-2022. Untuk metode analisis data yang digunakan adalah regresi linier berganda (Ordinary Least Squares) dengan variabel terikat dalam penelitian ini adalah Inflasi sebagai (Y) sedangkan untuk variabel bebas menggunakan tiga variabel yaitu Nilai Uang Tukar (X1), Jumlah Uang Beredar (X2), dan Ekspor (X3) yang memiliki data lengkap dalam kurun waktu sepuluh tahun. Berdasarkan hasil uji simultan pada hasil perhitungan dengan nilai F hitung sebesar 3.281900 dengan nilai signifikasi sebesar 0.000 artinya secara bersama-sama variabel independent (X) berpengaruh terhadap inflasi (Y). Jumlah uang beredar, nilai tukar, ekspor berpengaruh secara signifikan terhadap inflasi. Diharapkan agar pemerintah dapat lebih mengendalikan laju inflasi berdasarkan faktor-faktor yang telah dibahas dalam penelitian ini yaitu Kurs, Suku Bunga dan Jumlah Uang Beredar (JUB), serta merumuskan kebijakan yang lebih berpihak pada masyarakat.
ANALYSIS OF THE INFLUENCE OF GOOD CORPORATE GOVERNANCE ON DIVIDEND POLICY IN PROPERTY AND REAL ESTATE SECTOR COMPANIES LISTED ON THE INDONESIAN STOCK EXCHANGE T. Hafifah Poetry Zulmi; Rico Nur Ilham; Muttaqien; Ristati
International Conference on Health Science, Green Economics, Educational Review and Technology Vol. 5 No. 2 (2023): IHERT (2023) SECOND ISSUE: International Conference on Health Science, Green Ec
Publisher : Universitas Efarina

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/ihert.v5i2.371

Abstract

This research aims to determine the impact of good corporate governance as measured using the size of the board of commissioners, independent commissioners, size of the board of directors and leverage as control variables on dividend policy in property and real estate sector companies listed on the Indonesian stock exchange. This research uses a combination of cross section and time series data. The population from this research is 73 companies and the sample in this research is 28 companies using a purposive sampling technique. Data analysis used in this research uses the Panel Data Regression method with the help of the Eviews 10 application. The data used is secondary data which can be accessed via the official website www.idx.co.id. The research results found that the size of the board of commissioners had a positive and insignificant effect on dividend policy, independent commissioners had a positive and insignificant effect on dividend policy, the size of the board of directors had a positive and insignificant effect on dividend policy.
THE INFLUENCE OF FINANCIAL LITERACY, INVESTMENT KNOWLEDGE AND INVESTMENT MOTIVATION ON STUDENT INVESTMENT INTEREST IN LHOKSEUMAWE CITY Sumi Amelya Harahap; Rico Nur Ilham; Ristati; Muttaqien
International Conference on Health Science, Green Economics, Educational Review and Technology Vol. 5 No. 2 (2023): IHERT (2023) SECOND ISSUE: International Conference on Health Science, Green Ec
Publisher : Universitas Efarina

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/ihert.v5i2.376

Abstract

This study aims to determine whether financial literacy, investment knowledge and investment motivation affect student investment interest in Lhokseumawe City. The data used in this study are primary data where the data is obtained by distributing questionnaires to students in Lhokseumawe City. The sampling technique used is purposive sampling with non probability sampling method. The number of respondents used as samples in this study was 100 people using the Lameshow formula. The data were analyzed using the partial least square method using SmartPLS 4.0 software. The results of this study indicate that financial literacy has a positive and significant effect on student investment interest in Lhokseumawe City with an original sample value of 0.474 and a P value of 0.000, investment knowledge has a positive but insignificant effect on student investment interest in Lhokseumawe City with an original sample value of 0.165 and a P value of 0.111 and investment motivation has a positive and significant effect on student investment interest in Lhokseumawe City with an original sample value of 0.334 and a P value of 0.001. This shows that financial literacy and investment motivation are very important for every student in Lhokseumawe City to increase their investment interest. Meanwhile, investment knowledge, high or low, has no effect on student investment interest in Lhokseumawe City.
THE EFFECT OF PROFITABILITY, ASSETS STRUCTURE, AND LIQUIDITY ON CAPITAL STRUCTURE FOOD AND BEVERAGE COMPANY WHICH IS REGISTERED ON BEI 2019-2022 Isma Putri Agustina; Rico Nur Ilham; Muttaqien; Chairil Akhyar
International Conference on Health Science, Green Economics, Educational Review and Technology Vol. 5 No. 2 (2023): IHERT (2023) SECOND ISSUE: International Conference on Health Science, Green Ec
Publisher : Universitas Efarina

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/ihert.v5i2.377

Abstract

This research aims to analyze the influence of profitability, asset structure and liquidity on the capital structure of Food and Beverage Companies listed on the Indonesia Stock Exchange for the 2019-2022 period. The population in this study were 43 Food and Beverage Companies registered on the IDX 2019-2022. The samples selected based on purposive sampling technique were 24 Food and Beverage Companies and had 96 observations. This research uses secondary data. The estimated model used is panel data regression analysis with the Fixed Effect Model. The research result show that Profitability has a negative and insignificant effect on Capital Structure, Asset Structure has a negative and significant effect on Capital Structure, Liquidity has a negative and insignificant effect on Capital Structure.
FUNDAMENTAL ECONOMIC RISK FACTORS IN INCREASING THE VALUE OF DIGITAL ASSET INVESTMENTS IN INDONESIA Reza Juanda; Falahuddin; Muttaqien; Rico Nur Ilham; Frengki Putra Ramansyah; Muhammad Multazam
International Conference on Health Science, Green Economics, Educational Review and Technology Vol. 6 No. 1 (2024): 7th IHERT (2024): IHERT (2024) FIRST ISSUE: International Conference on Health
Publisher : Universitas Efarina

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/ihert.v6i1.403

Abstract

Already has a permit to be traded in exchange trading through the Indonesian Commodity Futures Trading Supervisory Agency (BAPEPTI). Digital crypto assets traded in Indonesia are quite a lot through the Indodax trading company. The purpose of this study is focused on formulating a risk management process in investing in digital cryptocurrency assets. In addition, the results of this study will produce policy recommendations known as LCTR or "Legal Cryptocurrency and Tax Revenue" which are expected to be considered by the government in formulating policies on digital crypto assets so that the interests of all parties can be accommodated in order to realize maximum state revenue from trading digital crypto asset commodities. This type of research is quantitative descriptive with a research population of 10 cryptocurrency coins with the largest market caps in Indonesia, namely Cryptocurrency Bitcoin (BTC), Ethereum (ETH), Ripple (XRP), Bitcoin Cash (BCH), Litecoin (LTC), Stellar, DASH, Dogecoin, Zcash, Monero in Indonesia. The type of data in this study is time series data taken from January 2017 to December 2020 by conducting a documentation study conducted on the publication of monthly cryptocurrency transaction reports, so that a target population of 480 (4 years x 12 months x 10 coins) monthly report data was obtained for the research sample. The data analysis method in this study uses multiple linear regression and data analysis using e-views statistical software version 10.
EXPLORATION OF TRADITIONAL FISHERMEN'S INCOME IN KRUEN MANE, NORTH ACEH REGENCY Muttaqien; Wardiah; Muhammad Hafizh; Frengki Putra Ramansyah; Cut Zira Maulida
International Conference on Health Science, Green Economics, Educational Review and Technology Vol. 6 No. 1 (2024): 7th IHERT (2024): IHERT (2024) FIRST ISSUE: International Conference on Health
Publisher : Universitas Efarina

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/ihert.v6i1.410

Abstract

Fishermen's income is an accumulation of the results of fishermen's efforts that do not stand alone, but are influenced by various factors. Therefore, fishermen's income such as capital, season, climate, fishing gear productivity, fishing areas, fish prices and the amount of fish caught.Fishermen's income factors include factors such as seasonal fluctuations, limited capital and human resources, access to exploitative fish trade networks, and the negative effects of fisheries modernization and the blue revolution, both of which have led to excessive depletion of marine resources. This process is still ongoing today, and fishermen are experiencing further impacts from declining income levels and difficulties in obtaining their catches. The purpose of this study is to determinemetThe revenue analysis method that calculates fixed costs and variable costs to revenue. Furthermore, a production function analysis is carried out, where the production function describes the relationship between input and output. Based on this, the results of this studyexpected to be a consideration for the government in formulating policies related to the welfare of traditional fishermen with all their limitations. This type of research is quantitative descriptive with a research population of traditional fishermen in Krueng Mane, North Aceh. The type of data in this study uses primary data in the form of a questionnaire with a Likert scale where the selection of research samples uses random sampling which will then be subjected to regression using the SPSS application.
Co-Authors AA Sudharmawan, AA Alya Maulisa Amru Usman Arliansyah Ayu Anora Boby Loser Krisnanda Chairil Akhyar Cut Tria Faradilla Cut Zira Maulida Dahliana Darmawati Muchtar Falahuddin Frengki Putra Ramansyah Fuadi Ghazali Syamni Hamdiah Hasatiru Auwa Husaini Indah Sari Yusmita Irada Sinta Isma Putri Agustina Ismuhadi Keumala, Cut Muftia Likdanawati Lily Andari Mukhtar M Raudhatunnur M. Raja Rafli Maisyuri Marzuki Mawaddah Muammar Khaddafi Muhammad Hafizh muhammad luthfie Muhammad Multazam Muhibuddin Alamsyah Muntasir A. Kadir Neni Triana Nur Faliza Nurlela Putri Juliana Rahmiatul Aula Reza Juanda Rico Nur Ilham Ristati Rusydi Abubakar Siti Maisyarah Sufi Sumi Amelya Harahap Syamsul Rizal T. Edyansyah, T. Edyansyah T. Hafifah Poetry Zulmi Tarmizi Abbas Thasrif Murhadi Utaminingsih, Eka Wahyuddin Wardhiah Wardiah Yunina Yusfriadi Abda Yusnidar Yuyun Wahyuni Zulfan